12 Jan 2026
The introduction of corporate tax has changed how entrepreneurs and companies in the UAE handle compliance. Knowing the UAE corporate tax registration timelines is important for startups, free zone businesses, and those expanding into the mainland.
Before delving into registration timelines, understanding what is corporate tax and how it impacts your business is crucial.
What Is Corporate Tax in the UAE?
Corporate tax in the UAE is a federal tax levied on the net profits of businesses, introduced under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
Currently, the applicable corporate tax rates are:
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0% on taxable income up to AED 375,000.
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9% on taxable income exceeding AED 375,000.
These rates apply to:
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Mainland companies.
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Free zone entities (including those eligible for the 0% regime, subject to meeting qualifying conditions).
Corporate tax applies to:
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Resident juridical persons (UAE-incorporated companies).
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Non-resident persons with a Permanent Establishment (PE) or nexus in the UAE.
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Individuals conducting business activities whose turnover exceeds AED 1 million annually.
Understanding Corporate Deadlines in the UAE
Corporate tax registration entails registering your business with Federal Tax Authority UAE, to acquire a Corporate Tax Registration Number (TRN). After that, as a requirement, you are expected to file corporate tax returns on time, among other things.
All companies are required to register for corporation tax regardless of size and regardless of whether they pay 0% or 9% of tax.
What is the Registration Deadline for Corporate Tax UAE?
For Resident Juridical Persons
If your company is incorporated or established in the UAE on or after 1 March 2024, you are required to register your business tax within three (3) months from the date of incorporation or establishment of your business in the UAE.
Example: If your company was incorporated on 1 January 2026, you must complete your UAE corporate tax registration by 31 March 2026.
This timeline is formally prescribed under Federal Tax Authority Decision No. 3 of 2024, which came into effect on 1 March 2024.
This rule applies uniformly to:
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Mainland companies
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Free zone entities (including those eligible for 0% corporate tax)
The corporate tax deadline UAE has strict regulations for new companies; failure to meet these deadlines entails severe penalties.
Corporate Tax Registration Rules by Entity Type
Your corporate tax registration will deadline depend on your type of business.
Freelancers and sole proprietors should consider these requirements when planning for UAE business compliance 2026.
Penalties for Late Tax Registration UAE
You might be wondering, “what are the penalties for late corporate tax registration in the UAE? If you do not register on time, you will face a penalty of AED 10,000. This penalty is applied in accordance with Cabinet Decision No. 10 of 2024 on Administrative Penalties related to violations of the Corporate Tax Law.
Late registration can also:
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Trigger compliance reviews
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Delay future filings
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Make licensing and banking more difficult
Early tax registration for SMEs UAE is the easiest way to avoid unnecessary risks.
Corporate Tax Filing Obligations UAE
First, you have to register your business. Secondly, you have to submit your corporate tax return within nine months after your financial year-end.
Knowing the UAE CT filing deadline allows you to plan your accounting accordingly, keep your records correct, and avoid issues at the last moment.
Penalties for Late Filing of Corporate Tax Returns
Do you often think about “What happens if I am late in filing my tax returns?” If a business fails to file its corporate tax return by the deadline (which is nine months after the end of the financial year), the late filing penalties are structured as follows under UAE tax law:
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AED 500 per month (or part thereof) for the first 12 months of delay.
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AED 1,000 per month (or part thereof) from the 13th month onward until the return is submitted.
Even a one-day delay counts as a full month for penalty purposes.
Why Early Corporate Tax Registration Matters
Registering on time helps you stay compliant and sets your business up for long-term success. The main benefits are:
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Reduced risk of penalties and audits
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Smooth trade license renewals
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Enhanced credibility with banks and stakeholders
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Readiness for future regulatory updates
Following new corporate tax rules early can give your business an advantage and help you stay legally compliant.
Stay Compliant in a Changing Tax Landscape
The corporate tax structure has recently emerged as an important aspect of conducting business in the UAE. Having the knowledge of the registration deadlines is important to achieve long-term compliance.
Thus, with increasingly strict regulations and more transparency, companies preparing for corporate tax UAE 2026 should move forward in advance and keep updated on any information necessary for guidance whenever needed.
Simplify Your UAE Corporate Tax Registration with AMCA
AMCA provides support to businesses in all ways, right from the new business tax registration in the UAE to compliance. Get in touch with AMCA Auditing to arrange a free corporate tax consultation. We will work with you to ensure the registration and return filing is timely, accurate, and compliant with the FTA.
FAQs
1. Do I have to register for corporate tax even if my business falls under the 0% category?
Yes. All taxable persons must register, whether in free zones that enjoy the 0% rate or not.
2. What if I miss the registration deadline?
There is an administrative fine of AED 10,000, as well as possible issues with compliance.
3. Is corporate tax registration required before filing returns?
Yes. You must obtain a Corporate Tax Registration Number before filing any return.
4. What happens if I miss filing my corporate tax return?
Late filing attracts administrative penalties even if your business is already registered. Under Cabinet Decision No. 10 of 2024, the penalty is AED 500 per month (or part of a month) for the first 12 months, increasing to AED 1,000 per month thereafter, until the return is submitted.
